القياس و الإفصاح بالقيمة العادلة و انعكاسهما على مخرجات النظام المحاسبي

الملخص EN

The research aims to apply fair value accounting in a way that makes the financial statements appropriate and with an honest representation in order to meet the needs and requirements of users and investors for these lists.

The research also aims to identify the concept of fair value and the reasons for going to fair value accounting and its reflection on the outputs of the accounting system.

In this context, the study seeks to apply the method of multiplying profitability in a practical application on one of the economic units registered in the Iraqi Stock Exchange (the Iraqi Economic Unit for Carpets and Furniture), where the net assets were extracted according to the fair value accounting and the preparation of the Statement of financial position and the statement of comprehensive income according to the economic unit the research sample.